Central Excise - Classification of goods - Fertilizers or Plant Growth...

Central Excise

Classification of goods - Fertilizers or Plant Growth Regulators (ZP-770 Kg.) - It is seen that such enzymes help in plant growth regulation are present but in only small traces i.e. 0.26% and 0.53% prior to 03.07.2010. For the period after 03.07.2010, even the traces are absent - the impugned goods cannot be classified as plant growth regulator just because small trace of 6-BA and 4-CPA are present. - AT

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